Now showing items 1-3 of 3

    • Die belastinggevolge van boedelsamesmelting 

      De Beer, Jean-Mari (2012)
      Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part ...
    • Estate planning : the impact of estate duty and capital gains tax on offshore assets 

      Bornman, Christine (North-West University, 2010)
      Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as "CGT") are levied upon death. The South African National Treasury is reconsidering ...
    • 'n Ondersoek na die afskaffing van boedelbelasting 

      De Villiers, Dawid Frederik (North-West University, 2011)
      Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...